Annual return deadline extension clarifies new filing deadlines for affected GST annual returns due to technical filing issues. The Government, invoking powers under section 172, substitutes the Explanation to section 44 to prescribe extended filing deadlines for the annual return that could not be furnished due to technical problems in electronic filing. The substituted Explanation sets specific extended cutoff dates for the affected transitional and subsequent annual return periods and confines the relief to the class of registered persons subject to the section's annual return obligation.
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Annual return deadline extension clarifies new filing deadlines for affected GST annual returns due to technical filing issues.
The Government, invoking powers under section 172, substitutes the Explanation to section 44 to prescribe extended filing deadlines for the annual return that could not be furnished due to technical problems in electronic filing. The substituted Explanation sets specific extended cutoff dates for the affected transitional and subsequent annual return periods and confines the relief to the class of registered persons subject to the section's annual return obligation.
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